Enterprise Credit Rating In China, different management organizations adopt different credit rating standards according to their own business characteristics and purposes. The three-level and ten-level credit rating standard is popular, which is recognized by most banks and rating agencies.
The internationally accepted four-level ten-level rating scale is divided into: AAA, AA, A, BBB, BB, B, CCC, CC, D, and each level from AA to CCC can use+or-to correct the relative height indicated in the main level.
There are seven grades: AAA, AA, A, BBB, BB, B and C. The industry credit rating is indicated by early warning signals, which are divided into three types: green signal, yellow signal and red signal. Regional credit rating is expressed by the degree of risk, which is divided into five categories: low risk, low risk, medium risk, high risk and high risk.
laws and regulations
Measures for the Administration of Tax Credit (for Trial Implementation)
Article 3 These Measures shall apply to enterprise taxpayers who have gone through tax registration, engaged in production and operation, and accepted the collection of audit accounts (hereinafter referred to as taxpayers).
Measures for the administration of tax credits for withholding agents and natural persons shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Measures for the administration of tax credit of individual industrial and commercial households and other types of taxpayers shall be formulated by the provincial tax authorities. Article 10 Tax credit information includes taxpayer credit record information, tax internal information and external information.
The taxpayer's credit record information includes basic information and tax payment credit records before the evaluation year, as well as good credit records and bad credit records evaluated by relevant departments.
Internal tax information includes recurrent index information and non-recurrent index information. Regular index information refers to the index information that taxpayers often produce during the evaluation year, such as tax declaration information, tax information, invoice and tax control equipment information, registration and account book information, etc. Non-recurring index information refers to the index information that taxpayers do not often produce during the evaluation year, such as tax inspection information.
External information includes external reference information and external evaluation information. External reference information includes excellent credit records and bad credit records evaluated by relevant departments during the evaluation year; External evaluation information refers to the index information obtained from relevant departments that affects taxpayers' tax credit evaluation.